K.N. TRADERS Vs. STATE OF ASSAM

JUDGEMENT

(1.) HEARD Mr. G.K. Joshi, learned Senior Counsel for the petitioner and Mr. K.C. Mahanta, learned Additional Senior Government Advocate for the respondent -State.

(2.) THE petitioner is a registered dealer under the Act and he filed his return for the period September 30, 1990 and March 31, 1991 whereupon the Superintendent of Taxes, Tinsukia, made the assessment. Subsequently the suo motu revision was initiated and the orders of assessment were set aside and as per the order passed by the revisional authority, fresh assessments were completed and demands were raised. The petitioner has challenged the order passed by the Deputy Commissioner of Taxes, Tinsukia, on suo motu revision as well as the fresh assessment orders passed by the concerned authority.

(3.) THE facts leading to the present writ petition are within the short compass. The case of the petitioner is that they purchased the tea from Padmadhar Tea Co., and the said tea was sent to the Gauhati Tea Auction Center for sale therein through Tea Brokers (P) Ltd., and the sale was completed by them. There is no dispute at the Bar that the tea sold was valued at Rs. 5,51,852 and Rs. 9,74,488 for the two periods ending September 30, 1990 and March 31, 1991. The petitioner claims that he purchased the above tea on submission of "D" forms.